Carlos Tevez appears set to sign for AC Milan in the January transfer window
after the Italian club finally opened negotiations yesterday.

However Manchester City are insistent that they will only allow Tevez to leave on a permanent basis and will reject any attempts by the Italian to loan him which is what they had initially proposed. City hope to re-coup around £20-25m for Tevez.

It’s understood that Tevez’s adviser Kia Joorabchian flew to Italy yesterday morning to discuss a deal for the out-of-favour striker. Milan are desperate to acquire Tevez whose relationship with City manager Roberto Mancini is regarded as irretrievable after the player was accused or refusing to player during the Champions League tie away to Bayern Munich.

A subsequent investigation established that Tevez had only refused to continue to warm-up on the touchline, but the former City captain has since incurred the club’s wrath by returning to Argentina during the recent international break without permission.

AC Milan have jumped ahead of Inter Milan and Juventus to sign Tevez with the club’s chief executive Adriano Galliano and transfer negotiator Ariedo Braida holding talks with Joorabchian who has been sanctioned to secure a move by City.

It is still hoped, despite City’s refusal to consider a loan, that a conclusion will be reached, much to the relief of all parties, even though Tevez will be ineligible for the Champions League having featured for City in their first tie in the competition at home to Napoli.

Real Madrid have also expressed an interest in Tevez while Chelsea are keen to sign him but realize that it’s highly unlikely that City would sell such a valuable asset to another Premier League club.

City remain adamant, however, that they will only countenance a permanent transfer for Tevez whose relationship with Mancini has completely broken down. Milan have been hoping to try and secure a loan deal until the end of the season with a view to a permanent transfer but City will not allow this.

A loan fee of 5m euros has been mooted with this then deducted from the final transfer value but it will not be accepted by City. On Monday, Mancini reiterated the message even though he has no intention of selecting Tevez again.

Milan’s resolve has been hardened by injury to Alexandre Pato and the problems suffered by Antonio Cassano which means they also may be prepared to pay a higher than expected loan fee for Tevez – thought to be as much as 5m euros – which will be discounted from his eventual transfer fee. He also has a good relationship with another City outcast at Milan, Robinho.

There will be much cynicism that Milan is hardly much nearer than Manchester to Buenos Aires – given Tevez’s complaints of homesickness – but his partner and daughters are now back with him and so it is hoped it will be easier for him to go to Italy and try and keep his family together.